학술논문
French employees/employers: watch out for the finer points of the tax and social system for termination indemnities
Document Type
Journal Article
Author
Source
Euro. T.S. 2007, Jan, 21-23
Subject
Language
English
ISSN
1754-1646
Abstract
Summarises French rules on the tax and social security treatment of indemnities paid to dismissed or retired employees or to corporate executives whose office is revoked. Outlines the position in relation to: (1) social security contributions; and (2) CSG and CRDS, or supplementary social security contributions. Discusses the extent to which the official tax guidelines on termination indemnities apply to social contributions, in particular in relation to determination of exemption thresholds.